Kohlbeck, Mark; Sankara, Jomo; Stewart, Errol G. - In: Review of Accounting and Finance 17 (2018) 1, pp. 18-40
Purpose: This paper aims to examine whether external monitors (auditors and analysts) constrain earnings strings, an indicator of earnings management, and whether this monitoring is more effective after the implementation of the Sarbanes-Oxley Act of 2002 (SOX), given the emphasis of SOX on...